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Pen Corporation is a Delaware corporation with offices and warehouses in Arizona and California. Pen owns no property in North Carolina and has no employees in North Carolina. Pen sells office supplies via catalog. North Carolina imposed a retail use tax on Pen on sales to North Carolina residents. Is this tax valid?a. Yes. Pen purposefully directed its activities at North Carolina and could be required to pay taxes.b. Yes. The United States Constitution expressly provides for states to tax goods as they use fit.c. No. The tax is an undue burden on interstate commerce.d. No. It violates the Due Process Clause of the Constitution.

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